E3S Web Conf.
Volume 176, 2020International Scientific and Practical Conference “From Inertia to Develop: Research and Innovation Support to Agriculture” (IDSISA 2020)
|Number of page(s)||5|
|Section||The Role of Economic Science in the Innovative Development of Agribusiness|
|Published online||22 June 2020|
Non-tax payments as a deterrent of AIC innovative development
Plekhanov Russian University of Economics, 36 Stremyanny Lane, Moscow, Russia
* Corresponding author: Gordienko.MS@rea.ru
The article covers the fiscal relations that are developing in the sphere of agro-industrial complex of Russia. In this economy sector, as in all others, non-tax payments are charged, which are not officially submitted in the Tax Code of the Russian Federation, but are obligatory for payment to various control and monitoring bodies. This legal conflict results that non-tax payments are not taken into account in the calculation of the fiscal burden of economic entities, the reason why it can increase uncontrollably, thus limiting the company’s profitability. This indicator directly determines the amount of its own available financial resources, which the company can direct to reinvest in its own innovative development. In this connection, the article analyzes the normative legal field of non-tax payments and the composition of the of the Russian budget revenue register, which includes all the main non-tax payments. A selection of profile payments administered and collected from companies in the agro-industrial complex of the Russian Federation is carried out. Qualitative and quantitative indicators of non-tax payments of the agro- industrial complex of Russia in the period of 2018-2021 are studied on a sample basis. Conclusions are made regarding the presence of fiscal burden of non-tax payments being a limiting factor of investment policy in the innovative development sphere of companies of the Russian agro- industrial complex.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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